The appeals of the assessee are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 263 which was neither in the knowledge of the assessee or in the knowledge of its counsel Mr. Mahesh Chander Khungar, Adv. which consequently resulted in delay of 967 days in filing the appeal before the Income Tax Appellate Tribunal. He contended that the issue has been pointed out to the appellant by his newly appointed counsel Mr. Anil